Tourist Tax

The Lagoa Municipal Tourist Tax came into force on April 13, 2024, in accordance with Regulation No. 425/2024, published in Diário da República No. 72 of April 12, 2024, and is charged by tourist resorts and local accommodation establishments to their guests.

The electronic platform for the Lagoa Municipal Tourist Tax, provided for in Article 3(3) of the aforementioned regulation, will be made available on May 1st, 2024.

The Tourist Tax will be applied to all guests staying in:

• Hotel establishments (hotels, hostels, apartment hotels);

• Tourist villages;

• Tourist apartments;

• Tourist complexes (resorts);

• Residential tourism developments;

• Rural tourism enterprises;

• Camping and caravanning sites;

• Local accommodation (houses, apartments, lodging establishments, including hostels).

Objective and Subjective Incidence

The fee is charged per guest aged 13 (thirteen) or over, in all tourist resorts and local accommodation establishments, up to a maximum of 7 consecutive nights.